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HMRC internal manual

VAT Agricultural Flat Rate Scheme

Appendices: Refusal to cancel a certificate

VATAFRS0400 explains the context of this page.

  1. If a request for cancellation is to be refused, write to the farmer explaining the reason for this decision.
  2. You should also inform the farmer that the decision is an appealable matter under the VAT Act 1994, section 83(m).
  3. All papers should be scanned into EF.
  4. If the farmer appeals, please send copies of all relevant correspondence to VRAP team for information. If the farmer is making a legal challenge, we will provide advice on request.